# Corporation Tax Act 2009, Section 1037: Priority of Chapter 1 of Part 11


(1) Deductions available under Chapter 1 of Part 11 (relief for particular employee share acquisition schemes: share incentive plans) are to be given priority over relief under this Part.
(2) No relief is available under this Part in relation to shares in respect of which a deduction is allowable, or has been made, under that Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1037 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1037
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.